What is e-TBAF

1. What is e-TBAF?
Ans. In the Government Accounting System, each DDO (Drawing & Disbursement Officer) is associated with a specific Accounts Officer (AO), who processes the bills prepared by the DDO. TDS/TCS Book Adjustment Form (e-TBAF) is a single quarterly statement where the AO will consolidate the payment details from each of the DDO, for each month, for each type of deduction/collection (TDS-Salary/ TDS-Non Salary/ TDS- Non Salary Non Residents/ TCS) separately.

2. What is the periodicity of filing e-TBAF?
Ans. Every AO is required to file e-TBAF for every quarter for every type of deduction/ collection i.e. TDS-Salary / TDS Non-Salary / TDS-Non Salary Non-Residents / TCS

3. Who is required to file e-TBAF?
Ans. Every Accounts Officer (AO) who processes the bills prepared by the DDO has to furnish the quarterly e-TBAF.

4. What is AIN?
Ans. Accounts Officer Identification Number (AIN) is a seven digit unique identification number issued by the Directorate of Income Tax (Systems), Delhi, to each Accounts Officer (AO). It is mandatory for an AO to have an AIN for submitting the e-TBAF.

5. How to obtain AIN?
Ans. In order to obtain AIN, an AO is required to send his details together with the details of the DDOs associated with him to the ‘Directorate of Income Tax (Systems), at ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055. This information is required to be sent as per Annexure III to the e-TBAF manual.

6. How intimation of AIN allotment will be given to the Accounts Officer?
Ans. Income Tax Department will send a letter to the Accounts Officer, giving details of AIN allotted to him.

7. Is it mandatory to file e-TBAF in electronic format?
Ans. Yes, it is mandatory for every Accounts Officer to file e-TBAF in electronic format only.

8. In case of change in the details of DDOs associated to the AO, to whom and how will the same be communicated?
Ans. Any change in the details of DDOs associated to the AO shall be communicated by the AO to DIT (Systems) in the format as per Annexure IV of the e-TBAF manual.